Guinea Tax & Investment Guides
16 guides covering Guinean taxation, progressive IIT 0–40% (4 annual brackets), corporate income tax 35% standard (25% industrial, 10% agricultural), TVA 18% standard rate (0% exports), CNSS 6% employee + 18% employer, registration duty 8% on property, and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 0–40% across 4 annual brackets, GNF 10,000,000 tax-free threshold, 183-day residency rule, DTTs
Guinea Personal Tax Guide 2026 — IIT 0–40% Progressive, 4 Brackets, GNF 10,000,000 Threshold
Guinean personal income tax (IIT). Progressive rates 0%, 20%, 30%, 40% across 4 annual brackets. Tax-free threshold GNF 10,000,000. Filing requirements, PAYE withholding, and compliance for 2026.
Guinea Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Guinean tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaty with France, and residency determination for 2026.
VAT & Indirect Tax
TVA 18% standard rate, 0% exports, registration threshold, filing requirements, excise duties on specific goods
Guinea Tax Filing Guide 2026 — DGI Online Portal, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Guinea. DGI portal, self-assessment returns, quarterly instalment payments, penalties for late filing, NIF (Numéro d'Identification Fiscale), and compliance deadlines for 2026.
Guinea VAT Guide 2026 — TVA 18% Standard, 0% Exports, Registration Threshold
Guinean Value Added Tax (TVA). Standard rate 18%, zero-rate for exports, registration requirements, filing frequency, and compliance rules for 2026.
Business & Corporate Tax
CIT 35% standard, 25% industrial, 10% agriculture, company formation, cross-border taxation, transfer pricing
Guinea Business Registration Guide 2026 — Guichet Unique, Company Types, NIF, Permits
registering a business in Guinea. Guichet Unique des Formalités des Entreprises, company types (SARL, SA, branch), NIF tax registration, business operating permits, timelines, costs, and compliance requirements for 2026.
Guinea Corporate Tax Guide 2026 — CIT 35% Standard, 25% Industrial, 10% Agricultural
Guinean corporate income tax. Standard CIT 35%, reduced rates for industrial (25%) and agricultural (10%) sectors, capital allowances, loss carryforward, and compliance for 2026.
Guinea Cross-Border Tax Guide 2026 — Transfer Pricing, Thin Cap, DTT France, WHT
Guinean cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaty with France, withholding taxes on dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT on property, dividends WHT, interest WHT, crypto as ordinary income, CNSS pension
Guinea Capital Gains Tax Guide 2026 — CGT on Property Disposals, Registration Duty 8%
Guinean capital gains tax. Capital gains on property disposals are taxed as ordinary income under IIT or CIT. Registration duty of 8% applies to property transfers. No separate CGT rate, rollover relief, and exemptions for 2026.
Guinea Crypto Tax Guide 2026 — Taxed as Ordinary Income, DGI Guidance on Digital Assets
Guinean cryptocurrency taxation. Crypto gains taxed as ordinary income under IIT or CIT rates. Mining, staking, airdrops, and DeFi income are taxable. No separate CGT treatment for crypto. Practical guidance for 2026.
Guinea Investment Income Guide 2026 — Dividends WHT, Interest WHT, Capital Gains
Guinean investment income taxation. Dividend withholding tax, interest withholding tax on bonds and deposits, capital gains treatment for individuals and companies, and investment taxation for 2026.
Guinea Pension Guide 2026 — CNSS Old-Age Pension, Retirement Age 55, Benefit Calculation
Guinean pensions. CNSS old-age pension, retirement age 55 (standard), minimum 15 years contributions, benefit calculation formula, early and deferred retirement, survivor benefits for 2026.
Property & Wealth Tax
Registration duty 8%, no annual wealth tax, rental income under IIT, inheritance registration duties
Guinea Inheritance & Gift Tax Guide 2026 — Registration Duties on Succession, Gift Tax, Inheritance
Guinean inheritance and gift tax. Registration duties on succession (inheritance), gift tax rates, notarial fees, exemptions, wills, and probate for 2026.
Guinea Property Tax Guide 2026 — Registration Duty 8%, No Wealth Tax, Transfer Taxes
Guinean property tax. Registration duty 8% on property transfers, no annual wealth tax, local taxes, registration fees, and compliance requirements for 2026.
Guinea Rental Income Guide 2026 — Taxed as IIT, Expenses, Registration Duty on Lease
Guinean rental income taxation. Rental income taxed under progressive IIT rates (0–40%), allowable deductions for expenses, lease registration duty, and compliance for 2026.
Guinea Wealth Tax Guide 2026 — No Annual Wealth Tax, Registration Duty as Proxy
Guinean wealth tax. Guinea does not impose an annual net wealth tax. Registration duty 8% on property transfers serves as the main wealth-related tax. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
CNSS 6% employee + 18% employer, social insurance, pension system, retirement age
Guinea Calculators (6)
Free calculators for Guinean salary, tax, and personal finance.
Guinea Salary
Net pay after IIT 0–40%, CNSS 6%.
Guinea Income Tax
IIT progressive 0–40% bracket calculator.
Guinea Corporate Tax
CIT 35%, industrial 25%, agriculture 10%.
Guinea TVA
TVA 18% standard, 0% exports.
Guinea Property Tax
Registration duty 8%.
Guinea Social Insurance
CNSS 6%+18% contributions.